Digital Commons Network^™

Auditing Standards Board (Asb) Meeting, July 27-30, 2009, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, November 18, 2009, Conference Call, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Iii: Examples, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

Investigating The Presuppositional Realm Of Biblical-Theological Methodology, Part Ii: Canale On Reason, Oliver Glanz

Andrews University Seminary Studies (AUSS)

No abstract provided.

Governing In The Vernacular: Eugen Ehrlich And Late Habsburg Ethnography, Monica E. Eppinger

All Faculty Scholarship

Eugen Ehrlich's vision for a "dynamic conception of law" in 1903 challenges prior focus on doctrine and logic with a demand that legal science direct attention to the "facts of daily life." Ehrlich's program -- his innovative conception of law and calls for a new sociology of law -- has been claimed as inspiration by those intent on modernizing law and state administration and by critics launching attacks on state fetishism. Between these extremes, Ehrlich's understudied ideas about implementing "living law" as a program for governance deserve re-examination.

This Article, situating Ehrlich's work in the social, intellectual, and political milieu …

Nation-Building In The Penumbra: Notes From A Liminal State, Monica E. Eppinger

All Faculty Scholarship

The emergence of post-Socialist legal orders is reshaping some of the familiar terrain of comparative legal studies. This Article, invited as part of an effort to think about the topic of "What the Rest think of the West," reconsiders the vast legal re-codification projects that stand at the center of "nation-building" projects in formerly Socialist states. Such projects, and the rupture from which they emerge, challenge essentialist or static notions of identity and assumptions of where the West is or where the Rest begin. Anthropological concepts of "liminality" and "deixis" assist in understanding Ukrainian legal experts' thinking on legal reforms …

Arrow's Theorem And The Exclusive Shareholder Franchise, Grant M. Hayden, Matthew T. Bodie

All Faculty Scholarship

In this essay, we contest one of the main arguments for restricting corporate board voting to shareholders. In justifying the limitation of the franchise to shareholders, scholars have repeatedly turned to social choice theory—specifically, Arrow’s theorem—to justify the exclusive shareholder franchise. Citing to the theorem, corporate law commentators have argued that lumping different groups of stakeholders together into the electorate would result in a lack of consensus and, ultimately, the lack of coherence that attends intransitive social choices, perhaps even leading the corporation to self-destruct. We contend that this argument is misguided. First, we argue that scholars have greatly overestimated …

Experimenting With Territoriality: Pan-European Music License And The Persistence Of Old Paradigms, Ana Santos Rutschman

All Faculty Scholarship

This article tells the story of what could have been an interesting and important shift in our approach to territoriality in the digitalized world. Europe had the chance to be the cradle of an unprecedented copyright experience – the creation of a quasi pan- continental license in the music field – but it might have lost that opportunity in the midst of non-binding recommendations and resolutions. This article argues this loss is due to the overreaching persistence of old paradigms, namely the principle of territoriality.

American Oresteia: Herbert Wechsler, The Model Penal Code, And The Uses Of Revenge, Anders Walker

All Faculty Scholarship

The American Law Institute recently revised the Model Penal Code's sentencing provisions, calling for a renewed commitment to proportionality based on the gravity of offenses, the "blameworthiness" of offenders, and the "harms done to crime victims." Already, detractors have criticized this move, arguing that it replaces the Code's original commitment to rehabilitation with a more punitive attention to retribution. Yet, missing from such calumny is an awareness of retribution's subtle yet significant role in both the drafting and enactment of the first Model Penal Code (MPC). This article recovers that role by focusing on the retributive views of its first …

"Neutral" Principles: Rethinking The Legal History Of Civil Rights, 1934-1964, Anders Walker

All Faculty Scholarship

This paper recovers Columbia Law Professor Herbert Wechsler's constitutional involvement in the long civilrights movement. Derided for criticizing Brown v. Board of Education in 1959, Wechsler first became involved in civil rights litigation in the 1930s, continued to be interested in civil rights issues in the 1940s, and argued one of the most important civil rights cases to come before the Supreme Court in the 1960s. His critique of Brown, this article maintains, derived not from a disinterest in the black struggle but from a larger conviction that racial reform should be process rather than rights-based. By recovering Wechsler's approach, …

The Violent Bear It Away: Emmett Till & The Modernization Of Law Enforcement In Mississippi, Anders Walker

All Faculty Scholarship

Few racially motivated crimes have left a more lasting imprint on American memory than the death of Emmett Till. Yet, even as Till's murder in Mississippi in 1955 has come to be remembered as a catalyst for the civil rights movement, it contributed to something else as well. Precisely because it came on the heels of the Supreme Court's 1954 ruling in Brown v. Board of Education, Till's death convinced Mississippi Governor James P. Coleman that certain aspects of the state's handling of racial matters had to change. Afraid that popular outrage over racial violence might encourage federal intervention in …

Working Sick: Lessons Of Chronic Illness For Health Care Reform, Elizabeth Pendo

All Faculty Scholarship

Although chronic illness is generally associated with the elderly or disabled, chronic conditions are widespread among working-age adults and pose significant challenges for employer-based health care plans. Indeed, a recent study found that the number of working-age adults with a major chronic condition has grown by 25 percent over the past 10 years, to a total of nearly 58 million in 2006. Chronic illness imposes significant costs on workers, employers, and the overall economy. This population accounts for three-quarters of all personal medical spending in the United States, and a Milken Institute study recently estimated that lost workdays and lower …

Why Law Students Should Take The Federal Courts Course, Roger L. Goldman

All Faculty Scholarship

The most unique feature of the American judiciary is its dual system of trial courts, one state and one federal. This article explores the reasons traditionally given for the need for lower federal courts and whether, in practice, the federal courts are actually serving those needs. For example, it has been assumed that state courts are less hospitable to federal civil rights and consumer claims than federal courts, yet in many jurisdictions, plaintiffs’ lawyers prefer filing claims in state courts under state anti-discrimination or consumer laws rather than federal laws to prevent removal of the case to federal court. The …

Regulating Physician Behavior: Taking Doctors’ 'Bad Law' Claims Seriously, Sandra H. Johnson

All Faculty Scholarship

Physician behavior is a key target of government regulation intended to improve the efficiency, quality, and accessibility of health care. Yet according to physicians’ "bad law" claims, the legal effort to promote patient health and well-being has actually caused significant harm. These "bad law" claims - that malpractice litigation prompts defensive medicine, that patients’ rights policies prompt doctors to provide futile care, that controlled substance laws cause physicians to undertreat patients in pain - have diminished in significance due to the deconstruction of professionalism. Claims are often discarded as the cries of "bad apple" doctors or in the interest of …

Regulating Conflicts Of Interest In Research: The Paper Tiger Needs Real Teeth, Jesse A. Goldner J.D.

All Faculty Scholarship

This article describes the current state of the regulation of financial conflicts of interest in research in the United States. It notes the implications of the changing academic and private research environment and reviews recent empirical research on (1) the perceived implications of such conflicts on clinician and researcher behavior, and (2) the effect of disclosure of such conflicts to potential research participants. The article also details a number of widely publicized research “scandals” involving conflicts of interest and the effects these may have on both public support for research as well as on the quality of care that ultimately …

Place Mattters (Most): An Empirical Study Of Prosecutorial Decision-Making In Death-Eligible Cases, Katherine Y. Barnes, David L. Sloss, Stephen C. Thaman

All Faculty Scholarship

This article investigates prosecutorial discretion in death penalty prosecution in Missouri. Based upon an empirical analysis of all intentional-homicide cases from 1997-2001, this article concludes that Missouri law gives prosecutors unconstitutionally broad discretion in charging these cases. This article also finds that prosecutors exercise this broad discretion differently, leading to geographic and racial disparities in sentencing, and concludes with proposals for statutory reform.

The Precarious Situation Of Human Rights In The United States In Normal Times And After September 11, 2001 (La Situación Precaria De Los Derechos Humanos En Estados Unidos En Tiempos Normales Y Después Del 11 De Septiembre De 2001) (Spanish), Stephen C. Thaman

All Faculty Scholarship

The paper criticizes the impact of U. S. American criminal law and procedure on the human rights of U. S. citizens in normal times and the changes that have occurred since the terrorist attacks of September 11, 2001. It deals with racial profiling, the death penalty, Draconian prison sentences in normal times, and the use of unlimited detention, torture and expanded powers of wiretapping and evidence gathering since the attacks of 9-11.

Note: downloadable document is in Spanish

Shareholders In The Jury Box: A Populist Check Against Corporate Mismanagement, Ann M. Scarlett

All Faculty Scholarship

The recent subprime mortgage disaster exposed corporate officers and directors who mismanaged their corporations, failed to exercise proper oversight, and acted in their self-interest. Two previous waves of corporate scandals in this decade revealed similar misconduct. After the initial scandals, Congress and the Securities and Exchange Commission attempted to prevent the next crisis in corporate governance through legislative and regulatory actions such as the Sarbanes-Oxley Act of 2002. Those attempts failed. Shareholder derivative litigation has also failed because judges accord corporate executives great deference and thus rarely impose liability for breaches of fiduciary duties.

To prevent the next crisis in …

Publicity, Pressure, And Environmental Legislation: The Untold Story Of Availability Campaigns, Molly J. Walker Wilson

All Faculty Scholarship

The availability heuristic — a cognitive rule of thumb whereby events that are easily brought to mind are judged to be more likely — is employed by decision-makers on a daily basis. Availability campaigns occur when individuals and groups strategically exploit this cognitive tendency in order to generate publicity for a particular issue, creating pressure to effect legislative change. This paper is the first to argue that environmental availability campaigns are more beneficial than they are harmful. Because they result in pressure on Congress, these campaigns serve as a catalyst for the enactment of critical new legislative initiatives. Specifically, these …

The Anti-Case Method: Herbert Wechsler And The Political History Of The Criminal Law Course, Anders Walker

All Faculty Scholarship

This article is the first to recover the dramatic transformation in criminal law teaching away from the case method and towards a more open-ended philosophical approach in the 1930s. It makes three contributions. One, it shows how Columbia Law Professor Herbert Wechsler revolutionized the teaching of criminal law by de-emphasizing cases and including a variety of non-case related material in his 1940 text Criminal Law and Its Administration. Two, it reveals that at least part of Wechsler's intention behind transforming criminal law teaching was to undermine Langdell's case method, which he blamed for producing a "closed-system" view of the law …

Working For (Virtually) Minimum Wage: Applying The Fair Labor Standards Act In Cyberspace, Miriam A. Cherry

All Faculty Scholarship

As more work enters cyberspace, takes place in virtual worlds, and collapses traditional nation-state barriers, we are entering a new era of “virtual work.” In this article, I use “virtual work” as an umbrella term to encompass work in virtual worlds, crowdsourcing, clickworking, even sweeping in, to some degree, the commonplace telecommuting and “mobile executives” that have become ubiquitous over the past decade.Are such new forms of “work” entitled to the minimum payment standards mandated under the FLSA? As the United States enters another economic crisis, and with advances in technology key to continued economic growth and stability, these questions …

National Affordable Housing Trust Fund Legislation: The Subprime Mortgage Crisis Also Hits Renters, Peter W. Salsich

All Faculty Scholarship

This article discusses the National Housing Trust Fund, created as part of the Housing and Economic Recovery Act of 2008 (HERA). The Housing Trust Fun represents a new federal housing development policy. The Fund is designed to serve the approximately 18.5 million households who make less than $30,000 per year, roughly half the national median income in 2005. After a review of the housing affordability concerns of extremely low-income households (annual income 30% or less than area median income) and the impact the subprime mortgage foreclosure has had on such households, the article summarizes HERA's regulatory reform and foreclosure relief …

Labor Injunctions In Bankruptcy: The Norris-Laguardia Firewall, Michael C. Duff

All Faculty Scholarship

This article considers whether federal courts, including bankruptcy courts, are authorized to issue injunctions in connection with various kinds of labor disputes arising after the filing of a petition in bankruptcy. The question takes on renewed importance in light of the record number of Chapter 11 bankruptcy filings in 2008, including filings by two of the three major American automakers, which are unionized. Given the increasing complexity of some of these notorious reorganizations, the likelihood of post-petition labor disputes appears to have correspondingly increased. In agreement with the few federal circuits that have considered the question, the article concludes that, …

Embracing Paradox: Three Problems The Nlrb Must Confront To Resist Further Erosion Of Labor Rights In The Expanding Immigrant Workplace, Michael C. Duff

All Faculty Scholarship

This article discusses the Supreme Court's 2002 Hoffman Plastic Compounds opinion, normally considered in terms of its social justice ramifications, from the different perspective of NLRB attorneys tasked with pursuing enforcement of the National Labor Relations Act (NLRA) under the conceptually (and practically) odd rubric that some NLRA employees (unauthorized workers) have no remedy under the NLRA. The article focuses on three problems evincing paradox. First, NLRB attorneys prosecuting cases involving these workers will probably gain knowledge of unlawful background immigration conduct. To what extent must the attorneys disclose it, and to whom? Second, NLRB attorneys are extraordinarily reliant on …

I’Ll Huff And I’Ll Puff — But Then You’Ll Blow My Case Away: Dealing With Dismissed And Bad-Faith Defendants Under California’S Anti-Slapp Statute, Jeremiah A. Ho

All Faculty Scholarship

Although the original enactment of California’s anti-SLAPP law was commendable, the law itself (section 425.16 of the California Civil Code) has its share of flaws. One particular wrinkle that the California appellate courts still have not ironed out in interpreting section 425.16 involves the situation where the filer of a SLAPP suit voluntarily dismisses his SLAPP suit against the victim. Because the goal of California’s anti-SLAPP statute is to deter the “chilling” effect of SLAPP suits upon the public’s ability to “petition for the redress of grievances” — which includes the cost put forth to defend such suits — the …

Quality Improvement In Small Office Settings: An Examination Of Successful Practices., Daniel Wolfson, Elizabeth Bernabeo, Brian Leas, Shoshanna Sofaer, Gregory Pawlson, Donna Pillittere

College of Population Health Faculty Papers

BACKGROUND: Physicians in small to moderate primary care practices in the United States (U.S.) (<25>physicians) face unique challenges in implementing quality improvement (QI) initiatives, including limited resources, small staffs, and inadequate information technology systems 23,36. This qualitative study sought to identify and understand the characteristics and organizational cultures of physicians working in smaller practices who are actively engaged in measurement and quality improvement initiatives.

METHODS: We undertook a qualitative study, based on semi-structured, open-ended interviews conducted with practices (N = 39) that used performance data to drive quality improvement activities.

RESULTS: Physicians indicated that benefits to performing measurement and …

Quality Improvement In Small Office Settings: An Examination Of Successful Practices., Daniel Wolfson, Elizabeth Bernabeo, Brian Leas, Shoshanna Sofaer, Gregory Pawlson, Donna Pillittere

College of Population Health Faculty Papers

BACKGROUND: Physicians in small to moderate primary care practices in the United States (U.S.) (<25 >physicians) face unique challenges in implementing quality improvement (QI) initiatives, including limited resources, small staffs, and inadequate information technology systems 23,36. This qualitative study sought to identify and understand the characteristics and organizational cultures of physicians working in smaller practices who are actively engaged in measurement and quality improvement initiatives.

METHODS: We undertook a qualitative study, based on semi-structured, open-ended interviews conducted with practices (N = 39) that used performance data to drive quality improvement activities.

RESULTS: Physicians indicated that benefits to performing measurement and …

Clawbacks: Prospective Contract Measures In An Era Of Excessive Executive Compensation And Ponzi Schemes, Miriam A. Cherry, Jarrod Wong

All Faculty Scholarship

In the spring of 2009, public outcry erupted over the multi-million dollar bonuses paid to AIG executives even as the company was receiving TARP funds. Various measures were proposed in response, including a 90% retroactive tax on the bonuses, which the media described as a "clawback." Separately, the term "clawback" was also used to refer to remedies potentially available to investors defrauded in the multi-billion dollar Ponzi scheme run by Bernard Madoff. While the media and legal commentators have used the term "clawback" reflexively, the concept has yet to be fully analyzed. In this article, we propose a doctrine of …

Front Matter

Michigan Journal of Public Health

No abstract provided.